SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN
In the result, the appeals filed by the assessee (in ITA No
ITA 1280/KOL/2016[2009-2010]Status: DisposedITAT Kolkata25 Apr 2018AY 2009-2010
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)
For Appellant: Shri Soumitra Choudhury, AdvFor Respondent: Shri S. Dasgupta, Addl. CIT(DR)
Section 194LSection 201(1)
TDS obligation does not arise if the payment is made to the Agriculturists on account of compulsory acquisition of agricultural land. We note that from the Gazette of India that 99% of the acquired land is an agricultural land, therefore, provisions of section 194LA does not apply to the assessee under consideration. We note that admittedly, the value of compensation
